\begin{tabular}{@{}lllS[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]S[table-format = 2.3,table-space-text-post={*}]!{\quad}@{}}%
\toprule%
&&&\multicolumn{4}{c}{L{-}En}&&\multicolumn{4}{c}{N{-}En}\\%
\cmidrule{4%
-%
7}%
\cmidrule{9%
-%
12}%
\multicolumn{1}{c}{TTM}&\multicolumn{1}{c}{Mon.}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{B+I}&\multicolumn{1}{c}{O}&\multicolumn{1}{c}{S}&\multicolumn{1}{c}{full}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{B+I}&\multicolumn{1}{c}{O}&\multicolumn{1}{c}{S}&\multicolumn{1}{c}{full}\\%
\midrule%
\multirow{5}{*}{$\tau \leq 90$}&atm&&0.008*&0.010**&0.004&0.013***&&0.027***&0.031***&0.009***&0.033***\\%
&itm&C&0.005&{-}0.003&{-}0.002&{-}0.012&&{-}0.095&{-}0.094&0.006&0.006\\%
&itm&P&{-}0.001&0.015&0.025&{-}0.036&&0.004&0.012&0.041***&0.014\\%
&otm&C&0.007&0.008&0.002&0.008*&&0.016***&0.016***&0.003&0.019***\\%
&otm&P&0.026***&0.023***&0.004&0.025***&&0.046***&0.039***&0.003&0.041***\\%
\midrule%
\multirow{5}{*}{$\tau > 90$}&atm&&{-}0.007&{-}0.001&{-}0.009&0.003&&0.010&0.016***&{-}0.004&0.021***\\%
&itm&C&0.010&0.006&{-}0.010&0.012&&{-}0.003&{-}0.012&{-}0.002&0.008\\%
&itm&P&{-}0.091&{-}0.092&{-}0.045&{-}0.118&&0.001&{-}0.008&{-}0.028&{-}0.042\\%
&otm&C&{-}0.007&{-}0.004&{-}0.005&{-}0.003&&{-}0.003&0.002&{-}0.003&0.006\\%
&otm&P&0.001&0.002&{-}0.005&0.006&&0.017*&0.013*&{-}0.001&0.021***\\\bottomrule%
%
\end{tabular}